Taxes & Budget

The purpose of this bill is to establish a grant program to fund the United States Food and Drug Administration's drug development trials with ibogaine for the purpose of securing the Administration's approval as a medication for treatment of opioid use disorder, co-occurring substance use disorder, and any other neurological or mental health conditions for which ibogaine demonstrates efficacy.

The purpose of this bill is to increase the tax credit for employers providing child care for employees.

The purpose of this bill is to reclassify forestry equipment as Class I property to provide tax benefits to forestry businesses by acknowledging forestry as a part of agriculture.

The purpose of this bill is to add the demolition of unsafe and unsanitary structures and planning for reuse or improvement of property owned by municipalities and county commissions as permissible expenditures of revenue from the hotel occupancy tax.

The purpose of this bill is to authorize the Insurance Commissioner to promulgate a legislative rule relating to insurance adjusters.This section is new; therefore,

The purpose of this bill is to provide contactors of school facilities with a tax exemption on construction materials.

The purpose of this bill is to authorize the Department of Agriculture to promulgate a legislative rule relating to registration forms and tags for registration, taxation, and control of dogs.This section is new; therefore,

The purpose of this bill is to amend the definitions section of the excise tax on property transfers to add and clarify exemptions and what is a "person".

The purpose of this bill is to enact the Tax Efficiency Act of 2026, allowing municipal business and occupation or privilege taxes to be paid utilizing the statewide electronic data processing system network.

The purpose of this bill is to provide that funding may be used as part of the West Virginia Business Ready Sites Program, raising the funding limits, and requiring a response deadline when a formal use request is submitted.

The purpose of this bill is to provide a statutory framework for lending state funds to local airports for hangar construction to enhance economic development in the state.

The purpose of this bill is to modify the funding distribution to the West Virginia State Parks and Recreation Endowment Fund and the State Parks Operation Fund as it relates to royalties received from beneath the Ohio River and its tributaries.

The purpose of this bill is to require the State Treasurer to participate in the federal tax credit scholarship program; and to identify qualified scholarship organizations and schools.

Making Supplemental Appropriation to State Board of Education.

The purpose of this bill is to permit municipalities to adopt an ordinance to recover demolition costs as special tax assessments.

The purpose of this bill is to update the Abandoned Mines Lands and Reclamation Act to authorize the deposit of funds granted pursuant to the Infrastructure Investment and Jobs Act (IIJA) and the Safeguarding Treatment for the Restoration of Ecosystems from Abandoned Mines Act into the State of West Virginia's Abandoned Land Reclamation Fund.

The purpose of this bill is to require municipalities and public service districts to determine the cost of adding potential customers to water service from the municipality and public service districts, apply through the West Virginia Infrastructure and Jobs Development Council for available funding, and to extend service to potential customers who have made required deposits if a grant or grants are awarded to cover the fees for the service extension.

The Budget Bill making appropriations of public money out of the Treasury in accordance with section 51, article VI of the Constitution.

The purpose of this bill is to authorize the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District.

The purpose of this bill is to limit the degrees for which state funds can be used to obtain.

The purpose of this bill is to provide for the declassification of community and technical college positions, as well as trades-based high school instructors providing CTE instruction. The bill permits counties to provide additional funding to these positions, regardless of classification. Finally, the bill continues state funding for these positions.

The purpose of this bill is to maximize utility and accessibility of West Virginia's child care tax credit for employers.

The purpose of this bill is to modify the Charter Schools Startup Fund; change the name of the fund; require submission of application to the West Virginia Professional Charter School Board in order to receive funds from the Charter Schools Startup Fund; require notice to potential applicants; require certain contents be included in application; expand the uses for the funds; require distribution of money to qualifying charter school applicants and charter schools, subject to availability of funding; allow the West Virginia Professional Charter School Board to establish competitive process …

The purpose of this bill is to prohibit persons convicted of felony terroristic threats under §61-6-24 of this code involving schools or children from residing within 1,000 feet of an educational facility, consistent with existing residency restrictions for certain sex offenders under §62-12-26 of this code, to enhance public safety and prevent unsafe proximity to child-populated locations post-conviction.

The purpose of this bill is to ensure that funding to counties named in this section from the State Road Construction Account does not affect any funding received by those counties from the State Road Fund.

The purpose of this bill is to facilitate the implementation of the certification of mass balance attribution by third party certified to promote waste reduction practices by facilitating the use of recycled material in the feedstock for new products.

The purpose of this bill is to permit the collection of interest or attempts to collect any interest or other charge, fee or expense on a debt when that charge or expense is expressly authorized by either the agreement creating or modifying the obligation or by statute or regulation instead of requiring both the agreement and a statute tor regulation.

The purpose of this bill is to provide the authority to the Commissioner of the Division of Motor Vehicles to issue certain vital records subject to the rules and regulations of the State Registrar, to allow the DMV to collect fees for issuing vital records that will be provided to the State Registrar, and for the Commissioners of the DMV and DH Department of Health to enter into a Memorandum of Understanding to implement a program that allows the DH Department of Health to provide access to certain vital records to the DMV.

The purpose of this bill is to amend the requirements for mandatory connections to public sewer systems in both municipalities and public service districts by providing exceptions for properties with functional septic systems in rural or less densely populated areas, while allowing mandatory connections in urban or densely populated areas where septic systems are impractical. It provides an exemption if the connection distance exceeds 200 feet, incorporates objective inspection standards from the National Association of Wastewater Technicians (NAWT), extends the notice period for non-connec…

The purpose of this bill is to eliminate certain roads from the Division of Highway's maintenance and maintaining rights-of-way on paper without reducing county budgets.

The purpose of this bill is to create the West Virginia Unfunded Federal Mandate Accountability Act. The bill provides for legislative findings. The bill sets forth definitions. The bill provides for the Governor's authority. The bill sets forth a period of comprehensive review. The bill provides for cost documentation. The bill sets forth the requirements for a report. This bill provides for bill and amendment preparation. The bill provides for integrating the process in the budget report. Finally, the bill provides for an effective date.

The purpose of this bill is to permit a citizen of this state to vote in the election of a municipality in which the citizen does not reside when the citizen pays service or user fees to the municipality.

The purpose of this bill is to remove the fees for license plates, vehicle registration, operator's licenses, registration, and inspection fees for volunteer fire fighters. The bill also provides for the issuance of a special license plate for elected officials, military members, organizations, youth organizations, and others.

The purpose of this bill relates to pension benefits which are exempt from income taxation. The bill adds Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers into the class of law-enforcement officers exempted.

The purpose of this bill relates to prohibiting institutions of higher education and affiliate organizations from accepting gifts, grants, contracts, research sponsorships, partnerships, or other funding relationships from foreign adversaries. The bill provides legislative findings. The bill defines terms. The bill establishes reporting and enforcement mechanisms. The bill prohibits Confucius Institutes and other adversary-affiliated programs. The bill authorizes additional adversary designations. The bill sets July 1, 2026, as the effective date.

The purpose of this bill is to create an income tax exemption for memberships to gyms in West Virginia and to set the exemption at $60 per month with a total of $720 per year.

The purpose of this bill is to incentivize counties to utilize local revenue sources for the purpose of construction, reconstruction, and maintaining roads and rights-of-way within said counties by requiring the state road commissioner to set aside 20 percent of the state road fund for the purpose of reimbursing said counties on a matching basis and to require the Commissioner of Highways to develop a formula for allocating road funds among districts, for the benefit of the counties; to make legislative findings; to require the commissioner to solicit and consider public comments; to requir…

The purpose of this bill is to modify real property tax requirements for farm structures.

The purpose of this bill is to restore electric-rate stability through the continued utilization of in-state coal generation; preserve employment and investment in West Virginia's coal and natural-gas industries; and coordinate with the Electric Grid Stabilization and Security Fund to sustain dependable baseload and mid-load generation capacity statewide.

The purpose of this bill is to streamline the process of personal property tax assessment by requiring the Division of Motor Vehicles to supply personal property records of all motor vehicles owned to the Tax Assessor.

The purpose of this bill is to authorize the Board of Architects to promulgate a legislative rule relating to fees for registration of architects.This section is new; therefore,

The purpose of this bill is to authorize the Board of Landscape Architects to promulgate a legislative rule relating to fees.This section is new; therefore,

The purpose of this bill is to authorize the Board of Landscape Architects to promulgate a legislative rule relating to the application for waiver of initial licensing fees for certain individuals.

The purpose of this bill is to authorize the Board of Social Work to promulgate a legislative rule relating to fee schedule.This section is new; therefore,

The purpose of this bill is to eliminate the authority of the West Virginia Parkways Authority to issue further parkway revenue, parkway revenue refunding, or special obligation bonds after July 1, 2026. The bill also provides that subsequent to that date, no new bonds may be issued.

The purpose of this bill is to terminate the West Virginia Health Care Authority; terminate the authority's certificate of need program; providing the termination of the authority's cooperative agreement review process; provide definitions; establishing when the secretary shall propose a repeal; clarify the transfer of the authority's remaining powers, assets, records, and employees to the Secretary of the Department of Health; clarify the money to be transferred to the general revenue fund; and establish exemptions.

The purpose of this bill is to abolish personal income tax.

The purpose of this bill is to provide fairness in the application of the special emergency ambulance service fee by ensuring that small lodging businesses such as cabin and campsite owners are treated equitably with hotels and motels and not charged disproportionately high fees relative to their capacity and economic scale.

The purpose of this bill is to allow a tax credit for the cost of spaying or neutering a dog or cat.

The purpose of this bill is to provide a real and personal property tax exemption for residents 70 years or older and clarify who qualifies for the Homestead Act.

The purpose of this bill is to repeal taxes on alcohol, tobacco, and gambling.

The purpose of this bill is to prohibit municipalities from collecting business and occupation taxes on projects that are funded by state or federal government programs.

The purpose of this bill is to ensure that counties or their officers may not prevent crowd-funding, or other meaningful current methods for fundraising, from the available fundraising methods available to teachers.

The purpose of this bill is to establish an additional modification reducing federal adjusted gross income relating to taxes on tips and overtime.

The purpose of this bill is to provide a reduction of the business and occupation tax rate for companies who have 75 percent or more of their workforce as West Virginia residents.

The purpose of this bill is to create the "Working Farm Tax Protection Preservation Act" that will exempt the first 100 acres of farmland from ad valorem tax.

The purpose of this bill is to remove all fees charged by the West Virginia State Department of Education associated with teacher licensure, certification, and registering the completion of continuing credit hours.

The purpose of this bill is to lower rent for tenants.

The purpose of this bill is to create the Truth in Taxation Act.

The purpose of this bill is to exempt from sales tax certain infant products and hygiene products.

The purpose of this bill is to provide a real and personal property tax exemption for residents 65 years or older and clarify who qualifies for the Homestead Act.

The purpose of this bill is to require the Treasurer to transfer 50 percent of the unencumbered balance of each reappropriated revenue account in the State Treasury to the General Fund, under certain circumstances

The purpose of this bill is to mandate coverage for breastfeeding and lactation consultant services.

The purpose of this bill is to provide for the forfeiture of unencumbered funds in special revenue accounts and repayment of certain percentages of the special revenue accounts to the General Revenue Fund if these accounts have been inactive for designated periods. The bill also prohibits expenditures from these accounts pending the forfeiture of the funds.

The purpose of this bill is to exempt the first $20,000 of income of resident individuals from personal income taxation.

The purpose of this bill is to require all P-Card rebates to be transferred to the PEIA Rainy Day Fund in order to stabilize that fund.

The purpose of this bill is to create a new $2,000 state income tax exemption, beginning in tax year 2027, for each unborn child carried by a resident individual.

The purpose of this bill is to create the Direct Classroom Funding Act.

The purpose of this bill relates to the tax credit for qualified rehabilitated buildings investment.

The purpose of this bill is to eliminate the West Virginia Department of Education and provide direct funding for education.

The purpose of this bill is to exempt honorably discharged veteran of any branch of the armed services of the United States from the payment of vehicle registration fees under the provisions of this chapter, except for a special initial application fee of $10.

The purpose of this bill is to require the county commissions to provide ambulance service to all residents and to submit a yearly report to the Office of Emergency Medical Services on the funds expended the year prior on emergency ambulance services.

The purpose of this bill is all related to the Workforce Readiness and Opportunity Initiatives Act including by establishing the West Virginia Micro-Credential Program, expanding the apprenticeship training tax credit, allowing for independent contractors to have portable benefits which hiring parties can contribute to without altering the nature of the relationship, providing for tax treatment of portable benefits, and eliminating barriers to professional licensures for military trained applicants.

The purpose of this bill is to remove taxes on gasoline.

The purpose of this bill is to exempt personal income tax on overtime pay.

The purpose of this bill is to increase the registration fees for alternative fuel vehicles.

The purpose of this bill is to authorize the Superintendents of the county school districts or the local School Improvement Committees to apply to the School Building Authority for emergency funding to remediate hazards from natural processes.

The purpose of this bill is to remove the 30% cap on municipal stabilization funds.

The purpose of this bill is to provide a credit for qualified rehabilitated buildings investment under the corporation net income tax.

The purpose of this bill is to provide an annual annuity adjustment of 1% for eligible deputy sheriff retirants and surviving spouses when the plan has reached a funded level of 105 percent. The bill permits the board to set the employer contribution rate, and the maximum employer contribution rate will be 13% after the first annual annuity adjustment is paid.

The purpose of this bill is to exempt from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment.

The purpose of this bill is to expressly authorize airport authorities under state law to utilize project delivery methods approved or authorized by the Federal Aviation Administration in order to efficiently and safely plan, procure, and construct airport infrastructure projects funded through the Federal Aviation Administration's Airport Improvement Program, including the Federal Aviation Administration Integrated Project Delivery Pilot Program established under 49 U.S.C. §47123 and any successor programs.

The purpose of this bill is to establish a tax credit for eligible family members providing caregiver services to an eligible family member.

The purpose of this bill is to create the Affordable Medicaid Buy-In Program. The bill requires the Department of Human Services to develop and administer the Affordable Medicaid Buy-In Plan. The bill creates the Health Care Affordability and Access Improvement Fund. The bill establishes an advisory council to the Affordable Medicaid Buy-In Program. The bill requires a study and reposts be made. The bill defines terms. The bill sets limitations of employers. The bill requires rule-making.

The purpose of this bill is to provide an option that real property taxes may be allowed to be paid on a quarterly basis.

The purpose of this bill is to increase certain fees collected by county sheriffs and add these increased amounts to the Deputy Sheriff Retirement Fund to provide modest increases in benefits for retired deputies.

The purpose of this bill is to create an infrastructure fund that will be made from 5% from every rate increase granted to public and private utilities that is to be used for infrastructure repairs and improvements.

The purpose of this bill is to redirect any positive tax increment ad valorem property taxes collected from High Impact Data Centers; local school Boards will receive 10% of the funds; redirects the current 50% of the funds from the Personal Income Tax Reduction Fund to 35% to fund the Public Insurance Financial Stability Fund; increases from 30% to 35% of funds to the situs county; and provides 10% of the funds go to the situs county school board. The bill also provides that the fund created to assist electric grid stabilization for regulated utilities includes all utilities, not only coal…

The purpose of this bill is relating to municipal fire protection fees.

The purpose of this bill is to increase the maximum hotel occupancy tax permitted by municipal or county ordinances from six percent to eight percent

The purpose of this bill is to clarify that a separate state closing disclosure is not required if appropriate federal closing disclosures are provided to borrowers.

The purpose of this bill is to provide a fee to be paid to counties when property is taken under eminent domain and to establish how those funds can be spent.

The purpose of this bill is to prohibit a person from running for public office if the required financial disclosure statement reveals delinquent unpaid taxes.

The purpose of this bill is to continue the Summer Feeding for All initiative that will encourage county school systems to look for innovative ways to provide assistance to students in need to access nutritious foods during summer break and other times when school is not in session. The bill requires each county school board to conduct an assessment of the availability of food to students to determine what food insecurities exist in the student population. The bill directs each county school board compile and distribute a list of existing food providers in the community that will provide nu…

The purpose of this bill relates to providing equal share of funds from the fire and casualty premium tax to the departments.

The purpose of this bill is to exempt construction projects from local taxes and fees for a duly elected municipal utility board, its contractors, subcontractors, and vendors.

The purpose of this bill is to provide for the renovation and repair of state-owned properties and buildings to expand high-acuity psychiatric, neurodevelopmental, and trauma services for children in West Virginia.

The purpose of this bill is to require the West Virginia Secretary of State to obtain and issue tax identification numbers for businesses.

The purpose of this bill is to repeal the section of the code that established the Wine and Liquor Operations Fund and operations fees.

The purpose of this bill relates to the ability of the county authority to impose a vacancy tax on vacant or mostly vacant structures. The bill provides for a legislative purpose. The bill grants authority. The bill provides for definitions. The bill provides for the imposition of a vacancy tax. The bill provides for notice and appeal. The bill provides for collection and lien. The bill creates exemptions. Finally, the bill provides rulemaking authority.

The purpose of this bill is to authorize the Board of Optometry to promulgate a legislative rule relating to schedule of fees.This section i[s new; therefore,

The purpose of this bill is to prohibit public utilities from making contributions to political candidates or campaigns, political action committees, groups that can make contributions from funds derived from rate payers to political candidates, campaigns, or political action committees; creating criminal offense and penalties for violation; and prohibiting charitable contributions by public utilities to charitable organizations.

The purpose of this bill is to exempt from sales tax certain infant products and hygiene products.

The purpose of this bill is to require lessees of West Virginia real estate who make natural resources royalty payments to withhold West Virginia personal income tax on natural resources royalty payments and provides exceptions, penalties, defines terms, and grants rulemaking authority.

The purpose of this bill is to revise municipal zoning laws to allow for accessory dwelling units; require municipalities to adopt certain regulations in relation to accessory dwelling units; prohibit certain regulations in relation to accessory dwelling units; allow a municipality to charge a fee to review applications to create accessory dwelling units; and establish zoning regulation criteria and guidelines.

The purpose of this bill is to create the Junk Fee Prevention Act.

The purpose of this supplemental appropriation bill is to add a new item of appropriation in the aforesaid account for the designated spending unit for expenditure during the fiscal year 2026.

The purpose of this bill is to reduce property taxes on day care facilities by 50 percent.

The purpose of this bill is provide an enrollment stabilizer mechanism in the Public School Support Program.

The purpose of this bill is to create the Michael Brandon Cochran Act; provide definitions; require certain medical testing of ICU patients; establish a monetary penalty; and create a grant program and fund.

The purpose of this bill is to exempt cash tips from West Virginia personal income tax.

The purpose of this bill is to create an incentive for employers to hire people who are pursuing a formal program of recovery from substance abuse issues by allowing the employer to claim a tax credit for employing eligible individuals, with limits based upon the employer's total number of employees overall. The bill provides for recapture. Finally, the bill provides for an effective date.

The purpose of this bill is to amending duties of a purchaser of property sold by the Auditor for unpaid taxes to secure a deed to include the satisfaction of any municipal lien of record on the property.

The purpose of this bill is to expand the state's modifications for tax reducing federal adjusted gross income to retired out-of-state police, first responders, and other retirees who show the work they performed was in the capacity of Law Enforcement Officer, and/or a First Responder.

The purpose of this bill is to prohibit any governmental entity from charging fees for stormwater, rain, or runoff from real property.

The purpose of this bill is to expand the participation of inmates in county, regional, and state correctional facilities in litter pickup and public works projects across West Virginia; to provide rehabilitation and vocational incentives for inmate participants; and to enhance public safety, environmental cleanliness, and community engagement without creating new funding obligations.

The purpose of this bill is to eliminate the tax credit for solar, wind, or other renewable energy systems for corporate or other entities. It also provides restrictions for maintaining renewable energy systems.

The purpose of this bill is to exempt daylight fluorescent orange outerwear purchases from sales tax during the first two weeks in November.

The purpose of this bill is to prohibit counties, towns, and municipalities from using tax money to hire lobbyists to represent the counties, towns, and municipalities at state level.

The purpose of this bill relates to enhancing the flexibility, responsiveness, and economic development potential of the Industrial Access Road Fund.

The purpose of this bill is to transfer all childcare services from the Department of Human Services to West Virginia Department of Education. The bill provides for the implementation of Early Childhood Education Centers. The bill provides for funding. Finally, the bill provides for certification.

The purpose of this bill is to permit a prevailing private property owner in an eminent domain proceeding to recover reasonable costs and attorney's fees.

The purpose of this bill is to increase the Homestead Property Tax Exemption from $20,000 to $40,000.

The purpose of this bill is to modify eligibility for volunteer firefighters.

The purpose of this bill is to enhance pay for teachers; provide for market pay enhancement for teacher salaries in certain circumstances; provide for certification to the State Auditor; set out distribution of funds; require reporting; make funds subject to personal income tax; providing funds are in excess of minimum salary schedule; make enhancement not subject to state grievance process; and provide for rulemaking.

The purpose of this bill is to exempt tax preparation services from consumer sales and service tax.

Relating to providing for condition-based emergency funding for a financially distressed county.

The purpose of this bill is to require local governments to provide matching funds for grants from the Reclamation of Abandoned and Dilapidated Properties Program unless demonstrated to be fiscally unable; and to require that fines assessed by local governments related to abandoned and dilapidated property be committed to the matching of Reclamation of Abandoned and Dilapidated Properties Program grants or to the demolition of condemned properties.

The purpose of this bill is to ensure individual taxpayers are not misclassified.

The purpose of this bill is to increase the allowable commission for tax collection by the sheriff.

The purpose of this bill is to provide more local control over educational decisionmaking, differentiation of funding for counties, and to address operational efficiencies within education.

The purpose of this bill is to create a special revenue account, the Residential Treatment Capacity Expansion Fund, to support the recruitment, development, and expansion of in-state residential treatment providers for children. The fund may be used for provider incentives, facility development, transition services for children currently placed out of state, and other activities that increase West Virginia's residential treatment capacity.This bill was recommended for introduction by the Joint Committee on Children and Families.

The purpose of this bill is to have the proceeds of fuel purchased at marinas and boat docks in this state be directed to the West Virginia Division of Natural Resources Law Enforcement Division.

The purpose of this bill relates to the suspension of licenses for failure to respond or appear in court when charged with a motor vehicle violation. The bill requires written notice of all fees owed and impending suspension prior to license suspension; and requires the citation issuing magistrate court or municipal court to forward administrative fee collected to division.

The purpose of this bill is to prohibit mandatory hook-ups and installation fees for new or expanding sewer systems.

The purpose of this bill is to authorize the increase of tuition fees for Community and Technical Colleges on a per credit hour basis for all undergraduate credit hours attempted.

The purpose of this bill is to establish tax credits for parents and legal guardians whose children are in a home-schooling program or private school. The bill provides for an exception. Finally, the bill provides rule-making authority.

The purpose of this bill is to remove the restrictions of taxpayers to access online curriculum. The bill allows for any taxpayer to inspect additional instructional material adopted by the county board pursuant to including books in the classroom. Finally, the bill allows for any individual to file a complaint.

The purpose of this bill is to compute the final average salary of a member of the West Virginia Deputy Sheriff Retirement Fund based on the average of the highest annual compensation received for covered employment by the member in any three plan years within the member's last 10 years of service. Current law is based on five consecutive year.

The purpose of this bill is to provide a pension benefits exemption from income taxation to Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers.

The purpose of this bill is to eliminate the motor fuel excise tax and to replace any income from the tax with an equivalent increase in the state sales tax.

The purpose of this bill is to allow for monthly payments on current real and personal property taxes.

Prohibit certain individuals from living within 5,000 feet of a school or daycare

The purpose of this bill is to exempt, from state income tax, salaries of law- enforcement officers, firefighters, EMS workers, and correctional officers.

The purpose of this bill is to improve traffic intersections impacted by high-impact retail operations.

The purpose of this bill is to eliminate compulsory COVID-19 vaccinations for participation or employment in any organization that receives state dollars.

The purpose of this bill is to adjust the percentage of tax retained by the clerk of the county commission for certain purposes; and authorize the clerk to move funds between accounts with approval of the county commission.

The purpose of this bill is to require a person owing a judgment to a municipal court to pay, or enter into a payment plan, within 90 days of judgment. The bill further provides that a municipal court may request the DMV to suspend the driver's license of any person who fails to pay costs, fines, fees, and penalties owed within a specified timeframe.

The purpose of this bill is to require entities that contract with the State of West Virginia to distribute funds for homeless shelters to have a board of directors with a member of that board representing each region of the state.

The purpose of this bill is to create a Work/Incarceration Prison pilot program; to establish guidelines for eligibility; creates one prison; authorizes the Division of Corrections to propose rules; provides sentence reduction to an offender sentenced to the work/incarceration prison; provides that an offender who commits a violation of the rules be sent to a correctional facility and have an additional year added on to their original sentence; provides guideline for appropriation; allows offenders from other counties be accepted to the work/incarceration prison; and provides for an annual …

The purpose of this bill is to establish a court fee for all criminal violations to fund grants to equip and train emergency medical service providers and personnel; and to provide that local emergency medical service providers will receive grants on a 70%-30% matching basis, with the local provider providing 30% of the total funds.

The purpose of this bill is to clarify the definition of a disabled veteran taxpayer.

The purpose of this bill is to provide for a phased in increase in the homestead exemption; provide that change to exemption contingent on passage of constitutional amendment; remove cap on property tax books, and repeal limitation on levy rates when appraisal results in tax increase.

The purpose of this bill is to modify the calculation of the taxable wage base.

The purpose of this bill is to increase the percentage amount for the privilege of holding a license to operate sports wagering.

The purpose of this bill is to increase the percentage amount for the privilege of holding a license to operate interactive wagering.

The purpose of this bill is to update the state tax rates on e-cigarettes, e-cigarette liquids, and components or accessories for such devices and increasing penalties.

The purpose of this bill is to increase the Homestead Property Tax Exemption from $20,000 to $40,000.

The purpose of this bill is to reduce the cost of exercising the 2nd Amendment constitutional right.

The purpose of this bill is to provide tax credits to encourage in-state production of value-added forest products.

The purpose of this bill is to create a special revenue account, the Residential Treatment Capacity Expansion Fund, to support the recruitment, development, and expansion of in-state residential treatment providers for children. The fund may be used for provider incentives, facility development, transition services for children currently placed out of state, and other activities that increase West Virginia's residential treatment capacity.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to preneed cemetery companies.This section is new; therefore,

The purpose of this bill is to encourage and incentivize the installation, repair, and maintenance of environmental pollution control equipment at coal-fired electric generating units located in West Virginia and that serve West Virginia residents, by authorizing a credit against the business and occupation tax imposed on the business of generating electricity, thereby extending the life of coal-fired power plants, which will provide cheaper electricity to the State's residents.

The purpose of this bill is to create the Mountaineer Flexible Tax Credit Act of 2026, encourage economic development through tax incentives, and promote the welfare of the people through investment in businesses.

The purpose of this bill is to allow an exemption from payment of a school excess levy to an owner of a residence whose annual household income is at or below the latest federal poverty guidelines

The purpose of this bill is to remove sales tax from being included in the electronic payment surcharge computation and creating a civil penalty.

The purpose of this bill is to allow a county to retain and use any surplus amounts when that county approves a special excess levy.

The purpose of this bill is to modify the personal income tax.

The purpose of this bill is to update the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act; and specify effective dates.

The purpose of this bill is to legalize the personal use and possession of cannabis by adults; providing for a county option election to allow for the production and sales in that county; providing for regulation by the Bureau of Health; authorizing an excise and local sales tax on cannabis; prohibiting underage use; and preserving current laws relating to allowing employers and property owners to prohibit use or possession.

The purpose of this bill is to authorize the State Resiliency Officer to disburse funds from the West Virginia Flood Resiliency Trust Fund, upon the approval of the State Resiliency Office Board.

The purpose of this bill is to amend and update §11-24-3 of the Code of West Virginia, 1931, as amended to bring terms not defined in that act into conformity with the meaning of those terms for federal income tax purposes; and specifying effective dates.

The purpose of this bill is to protect small businesses from excessive paperwork and compliance burdens, encourage economic development in both incorporated and unincorporated areas, align tax responsibility with actual presence and infrastructure usage, and modernize West Virginia's tax policy in a way that supports fairness, growth, and simplicity.

The purpose of this bill is to exempt income received by a full-time hourly waged paid employee as compensation for work performed in excess of 40 hours in a week and all tips and gratuities earned by any employee from West Virginia income taxation.

The purpose of this bill is to increase the county solid waste assessment fees by 50 cents per ton.

The purpose of this bill is to provide requirements for the fair and equitable assessment of real property.

The purpose of this bill is to modify the rate of tax on motor vehicles to include the exchange of used cars. This article is new, therefore,

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to income tax credits for property taxes paid.This section is new; therefore,

The purpose of this bill is to alleviate double taxation on foreign income at the state level. The bill sunsets the credit for income tax paid on foreign income in 2070.

The purpose of this bill is to require the State Board of Education to provide a budget for review by the Legislature.

The purpose of this bill is to remove the cap on the number of gas and other type wells for which operators are required to pay annual oversight fees.

The purpose of this bill is to authorize the Department of Health to promulgate a legislative rule relating to fees for services.This section is new; therefore,

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to tax credit for providing vehicles to low-income workers.

The purpose of this bill is to require county tax assessor to have a justification for increasing the valuation of an antique or classic vehicle.

The purpose of this bill is to authorize the Department of Environmental Protection to promulgate a legislative rule relating to carbon dioxide sequestration fee schedule.This section is new; therefore,

The purpose of this bill is to help preserve Hope Scholarship funding resources by placing family income eligibility limitations for Hope scholarships, and providing the county schools be reimbursed for services provided to Hope scholarship recipients.

The purpose of this bill is to limit the number of permits to construct wind power plants, wind power farms, or "windmills" for power generally in West Virginia; to provide that for each new wind powered facility built in West Virginia, there is an offset in the amount of taxes paid by new and existing coal fired power plants; and to ensure that coal remains the primary source of power in West Virginia during emergency weather events.

The purpose of this bill is to provide support to West Virginia families by incentivizing employers to contribute to the child-care costs of its employees. In enacting this legislation, it is the intention of the Legislature to enable the Department of Economic Development to facilitate this public and private partnership program and administer program funds to achieve this purpose.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to commercial patent incentives tax credits.This section is new; therefore,

The purpose of this bill is to provide for the creation of the West Virginia Economic Development and Property Revitalization Tax Credit Act of 2026.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to valuation of timberland and managed timberland.This section is new; therefore,

The purpose of this bill is to exempt safe gun storage devices from state sales tax.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to on-line bingo and raffles.

The purpose of this bill is to grant an annual Christmas bonus to eligible state employees if state surplus revenue exceeds $100 million annually.

The purpose of this bill is to authorize the Department of Health to promulgate a legislative rule relating to distribution of state funds for support of local boards of health.

The purpose of this bill is to define professional services for the sales tax code and add certified fire investigators to the definition.

The purpose of this bill is to provide an additional homestead exemption on the property tax of any West Virginia citizen farmer who produces more than 50% of his or her income from their farm.

The purpose of this bill is to provide a personal income tax exemption for families with four or more children.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to Soft Drinks Tax.This section is new; therefore,

The purpose of this bill is to authorize county commissions to impose an emergency medical services tax.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to Downstream Natural Gas Manufacturing Investment Tax Credit.This section is new; therefore,

The purpose of this bill is to exempt nonprofit organizations from paying fees for outdoor advertising.

The purpose of this bill is to prohibit merchants from charging fees to cash a check issued by a governmental entity.

The purpose of this bill is to exempt from taxation real property used for farming, if the owner-farmer resides on the real property and receives at least 40 percent of his or her income from the farm.

The purpose of this bill is to require legislative approval before implementing any new federal guidance on elections, accepting any new federal funds for elections, and mandating that the Governor, Secretary of State, and the Legislature be notified when they receive communications from any federal agency regarding elections.

The purpose of this bill is to remove consumers sales and service tax from prepared food sold through vending and money-operated machines.

The purpose of this bill is to repeal the section of the West Virginia code relating to additional registration fees for alternative fuel vehicles.

The purpose of this bill is to authorize county commissions to establish and impose voluntary firefighter service fees on county residents and establish a voluntary firefighter service fund.

The purpose of this bill is to repeal the sections of code relating to dogs being subject to taxation.

The purpose of this bill is to require publicly-funded medical schools to teach the most current evidence-based, life-saving methods including abortion pill reverse.

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to the valuation of public utility property for ad valorem property tax.This section is new; therefore,

The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to High-Wage Growth Business Tax Credit.This section is new; therefore,

The purpose of this bill is to limit property tax increases for individuals who are over 65, permanently disable, or widowed, and earn less than $20,000 per year.

The purpose of this bill is to create a tax credit for companies who donate to pregnancy and birthing centers in this state.